The Consistency of Individual Auditors in Performing Evaluations

O'Leary, Conor (2004) The Consistency of Individual Auditors in Performing Evaluations. Managerial Auditing Journal, 19(5), pp. 597-605.

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Abstract

This study examines the consistency of external auditors in evaluating internal control structures using two different audit methodologies, their current firm procedures and a standardised, structured matrix approach. Previous consistency studies have evaluated consistency over time. This study acknowledges that in the current audit climate auditors change firms more frequently that previously, therefore gaining exposure to different methodologies. Also, more public interest exists in the performance of auditors and their firms. Hence, evaluating consistency across methods rather than over time would appear beneficial.

Irrespective of the method used, an auditor should arrive at the same evaluation. Ninety-four practicing auditors from five different firms performed the evaluations. Overall a satisfactory level of consistency was achieved. This helps to support the concept of a self-regulating profession maintaining a satisfactory level of performance among its members as regards one professional trait, consistency.

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ID Code: 4909
Item Type: Journal Article
Refereed: Yes
Keywords: Consistency Auditors Evaluations Internal Controls
DOI: 10.1108/02686900410537739
ISSN: 0268-6902
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2004 Emerald
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 31 Aug 2006 00:00
Last Modified: 29 Feb 2012 13:06

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